制造型企业的人工成本研究-文资料翻译.docx

本科毕业设计（论文）附录附录Ⅰ—外文原文题目：Manufacturing enterprise of artificial cost studies附录Ⅱ—外文中译文题目：制造型企业的人工成本研究院（系） 经济管理学院专业名称 会 计 学年级班级 学生姓名 XXX指导教师 XXX附录目录附录Ⅰ—外文资料：11 Artificially cost structure and index system11.1 Artificially cost definition and composition11.2 Artificially cost index system12 Our manufacturing enterprise artificially cost problems32.1 Enterprise overgrown college, labor costs too much32.2 The lack of labor costs input-output consciousness32.3 Enterprise lack the cost control of mechanism of artificial32.4 Lack of artificially cost of enterprise risk consciousness42.5 No attention to the training of its staff and professional development43 Enterprise how to artificially cost management43.1 Establish flexible management mechanism43.2 To build a statistical parameter and analysis model63.3 Establish budget, clearing system74 Strengthen artificially cost management problems should be paid attention to84.1 Strengthen artificially cost management is a long-term process84.2 Should pay attention to artificially cost leverage84.3 With input-output view of artificial cost94.4 Artificial cost management of feasibility, policy9附录Ⅱ—中文翻译：111 人工成本的构成与指标体系111.1人工成本的定义与构成111.2人工成本的指标体系112 我国制造企业人工成本存在的问题122.1企业冗员过多，人工成本虚耗122.2缺少人工成本的投入产出意识122.3企业缺少人工成本的控制机制122.4企业缺少人工成本的风险意识132.5没有关注员工的培训与职业发展133 企业如何进行人工成本管理133.1 建立灵活的管理机制133.2 建立统计台账及分析模型143.3 建立预算、结算制度154 加强人工成本管理应注意的问题164.1 加强人工成本管理是一项长期的过程164.2 应注意人工成本的杠杆作用164.3 用“投入产出”的观点来看待人工成本164.4 将人工成本管理独立化、政策化16附录：外文资料与中文翻译附录Ⅰ— 外文资料：Manufacturing enterprise of artificial cost studies1Artificially cost structure and index system1.1 Artificially cost definition and compositionAccording to Chinas labor security regulation, enterprise artificially cost is to show the enterprise is in production, operation and provide labor services activity what happened in the direct and indirect artificially expenses combined. Artificially cost mainly has a seven-item constitute, scope includes worker total wages, w